RECISTERED COMP_4NI- NI.'I1BF.R: 08278978 {F.ngland and W21esl REGISTERED CHARITI. NUMBER: 1151727 KLVOKI. Ofr I'HL'IIiL.S'I'EE'S A.ND FI￿"A￿¥CI.1L STATEIIE￿.TS FOR THF. TrF..IR F.IDF.D 31 AI."GLST 21125 FOR JIGSAM, + Xeinadin.4udii Limiied Siaiutor¥' Audiior 8th Fli￿r. BLLkit Hollsc 36 Old JeBTy London EC2R ADD COYTENTS OF THE FI)ANCI.4L ST4TE.%IEf*TS for lh¢ i'¢•r cndcd 31 .4u st *025 Vage Report of the Trustees Report of the llldependent.4uditors Statement of Flnaneial Aetlilties 12 Balante Sbeet Cash Flow Statement 14 otes to the Cash Flo￿. Statement 15 r4otes to the FiThancial Staternent5 16 to 2_ JICS.4W' + (RF.C.ISTF.RF.D )I-IIBF.R: 118278978) REPORT OFTHE TRLSTEES for ihe )'e*r t￿ded 31 .4u St ?025 The frustLcs who arl also dirLrlor5 of IhL iharitv fLY thc purposcs of ihc Companics Acl ?006. prcscni thLir rcport with thc financial 5taletntnts ol. Ihe rhanty lor the NEar wd¢d 31 Augu%t ?O?f The TTUSte% ha￿¢ adopted the pio%'1510ns of AccountlllbT and Repoiting by Charitie5.' Sialemenl of Reconunet)d¢d Praciict appli¥abl¢ io chariue5 prepaTing iheir aCCOLmts iii accordance wilh Ihe Financial RLPUrtin¥ Sidiiddrd dppIiLdblL Ill thL UK dt￿ RLpublic of IrLldnd IFRS 10?) Icffictivc l Jdnudry 2019}_ OBJEC.TIVES.4ND ACTIVITIES Obje£ti%'es and aims Jjgsdw + J% dL￿1LatLd p￿s￿iDn￿tL in it% LummitniLnt tu support ddull5" wilh duii%m %wtnJm di4)rdLrs to mdkL POSIIIVL, PLrsonal choices that eiihance thtir wellbeing. Inde￿ndence and social inclusion. In order io a¢hieve rhis. Jigsaw + promate% and supw>rts ihe lifelong learning and wellbeing of those affected by auti%m. Our value% We are peTson-certired - We value everyone. wheiher our aduli lean*ts or sraff. as irtijividuals. We respeci their aspiraiions artd cominitments In life and support Iheir priorities, nteds and abiljiies as ￿tIl as respecling iheir limits. We are caring - We act with compassion. hollesty and appl}. high eihical standaids al all tinies. Listening with respect to other5, valuing dityerence and enhancLng our community ]s ai Ihe cor¢ of our work. WL Jct wjth intLgrity Wi ari profc%sionaL rlliablt athd rLsPL¥)4iblL_ d..li*cr & quality SifvjLC at all iimcs. Work- as a ieam - We lisien lo and re5peci one anoiher and work- together to achieve muthally beneficial outcomes. Wc focu% on tontinuou% Icaminb) for all - Wc promolc learnin￿ con8knJctivc fttdl)ack. coaehine and mcntorin¥ for our learncr4 well as ai all lel'els of rhe organisaiion. Public be￿erit Ji¥saw + was Lstsblishcd for thL publie bcrtcfjt ofoficrin¥ lifclong lknqrning and pTr)Jnoiing thL wclfdrL of adulL% With aulisin ￿￿¢(rUM di￿orderS and related communicaiion disorders. thus improi-ing tht lives of those affected. Maximising the potential and independence of adults with aulisln speclrum d]sorders also benefits their families and carknrs and wider coinmunily. Our services and aLlivitiC% aTC dcsigncd ()n Ihc basi% of thc lalTht cyidcnrc and cvalu*rd rigorou%ly. Thc aitivitics Ihat ihL LharitablL company prov1dL￿ thai arc corLs]dcrL￿ for thc public bcncfit ill sUn￿ry arc= Lifelongi leaminLF pro￿lS1O￿ tor adults wih autism speclnm) disorders and relaled communieaiion diwrders based on the printiples of Applied Behaviour Analysis IABAI. Accc4% to Ic¥rnin¥ through participating iii qocial crbtcrpri8c% providcd through thc dUsPjCi% of Thc Ji¥%aw Tru%t. Trdining for professiona15 Involved the provision of lifelong IcarThing and suppon of adult learneT3 Wlth au115TD 5P¢Ctrum disordcr%. Research opportuniiie% for ihose w'iih an inieresi in Ihe provision of lifelong leaming for adult learners with autism and other auiisiic and related commullicalion disorders. - Rdi%in¥ awaTcnc%* aTnong thc gcncral public of thc ch¥lIcn¥￿• faccd bv th0￿ affcctcd by auti%m. Thcsc act1viriL￿ arL for thL bL"ncfLt of individuals with autisrn disordLrs and rLldicd coinmuniution di50rdLrs, Lithcr dirLctly or indirectly by way of iUPPOrtin ¥ parent5, cartrs or professyonals involved in the lifelong learning and welfare of those with autism. Jigsaw + provides ihese public bertefiis to adulis from a w'ide iro￿ seiiion ofihe communiiy it serves. We otter our servieeb 10 Ihose most in need iLgdrdlc%S of thLir baLL¥rUur￿. Nlorcovcr, W'L dltcnd conimuniTh Li'cni% iw%i£d by Su￿cY Cuunty CuunLjI dnd uthLrs t encourage uptake of ouw provision by adulti fTOm a wjde rdnge of baCkg￿TrUnd5. The opporluniTy to benefit is rtol restricted to 2lly lthcal authont!" bul is d¢tetniined bj the number ofp12¢eb 2I'ailable at JJbTS&W + AdLilI learners'joumty iimes are generally expected io be no lonper than W minuies. There is no restriLlion by Eender, although inore bcnCfici￿1l% atc InalL rjihcr Ihun fcrnalc diic to thc prcialcnl char&KtilLs1ics of ilutism. Tlic fccs paj'dblc to Jig%uw' + ale %ignifiLant and ivould be outside ihe funding capaciry of all but a very few families. Fees are in rhe main fvll} paid by the caly package agreed ai)d fufidid bv iIIL LliLI)t's Iwal auiliorily. The Trusiees have had due regard 10 Ihe publiL benefii guidance pr(KJuced by the Charity Commission for England aLKI Wales. Page I JICS.4W' + (RF.C.ISTF.RF.D )I-IIBF.R: 118278978) REPORT OFTHE TRLSTEES for ihe )'e*r t￿ded 31 .4u St ?025 0￿ECTIVEs AND ACTIVITIES Our services JJ¥suw l ¥LlPPUrt% Ih(TrbL a¥Ld 18 4Lnd vveT Wlth un uulism SPCLItUTll dI￿rdc[ thiou¥h thc PTVVi%iOll (Trf lifLlvn¥ IcuTning vppuitunJti¢ and wellbeing sUp￿tt. Thi5 yeai our provision incie35ed froM 8uEyorfing 4R learneT5 in August 2(b?4 (Whole tiwne equivalent {WTEI 49.35) to 48 learners in Augusi )0•5 (W'T￿ 49.351. WTE is ihe ai¢rage of ihe rdiio of learning suppon worker LO aduli learner as this varies depending on rL4uifLd %upport. We work iogeiher as a t¥am to ofter ei'ery adult learner.. Le£rninLTr.%llpwrt ihroug>h persoA-centred. ind1￿.1dua1IY de%tgned leamino plans %lliied to Iheir needs. likes and abilities and drawing on the appropnate and relevanl tOPlC5 from a cornpr¢hensiYe central cutriculuEn aimed to dEi'elop communication and life skill5. Employminl suppurt throii¥h acccs% to VOLalivndl trdining. I'olunlcLiin¥, yiid ￿..￿[k CXPLTiLncc whLthcr B'ith %ocial ciitLTprisc oper31ed by The Jigsaw Trusi. In¢ludirtg Cafe on ihe Paik. Ga-denll-ORKS. ArtlTrORKS, or oiher places of employmenL for example al Cranleigh Library. Wellbeing %upport through acce55 to ￿la1. leisure. t¥tn¢55 and iheiapeutic opportullitie5. J]¥￿W * 14 Opin Monday% 10 Frida￿ for 49 WLYks a yiar and Iixm¢TS or thcii parCtIL￿t￿r¢rs ¢htsost many ￿*SionS thcy wish to attend in a week. Our strate￿, In 2024,.'25 the core S￿alegi￿ prioriiies ofjigsaw + kos coniinued io be ensuring ihat our vulnerable aduli Ivdmers receive the suppo Ihcy and thcir families dcpcnd on and to 4cck to ¥row' the scrvicc in a Susthinablc wav, therc ￿Ing considcrablc dcmand tor placc both pas1 pupi15 at Jigsaw. CAHASS) School a￿d th¢ wider cotnmunil).. The laiter hai remained a challcnge due lo Ihe ability 10 aitraLi and rLiain %tafi-. a sjtualion Loinmorn acros5 muLh of LK %CLtor and ￿hiL￿ shows liiilL sign of ijnproving. WL havL howeyer continued to mainiain high standards of delivery and io be recogni￿ for the high quality of staft. training, including certified Iraining. As outlined in the Tr￿slee9 Report for ?023124. the diffieulties in recrnitmeni and reieniion led to the de¢isiotF to both defer un-kn&rding of furthLr ILarnifi in thL short Icrtll 41nd a rcdiiction in 5Lrvicc to four ddvs pcr wcck for IcaTnLrs fiindLd by aduli social Care ￿1th etlect from ?6th Mas, ?0?£ for a pericml ot-six tr.onihs. A full service w2$ resumed trom Nowember 2025 and has been mainiained ￿ Ihe dale ofihe signing ofihese ac¢ounis. Notwi:hstsnding Ihig reduction in mcome and ihe need 10 absorb the inLred%C iii cmploycrf4 national in4urancc contributions in tull ctTcctl￿￿ frojn April *025. Jiww¥ achicvcd a modcsl opefdtin¥ profit for the 2024125 financial year. A s)milar modesi operating piofii 15 forecast for 202i126. F.qu#l opportunltles polk}. The Truslees recognise Ihal equal oprK)rtunilies shLxJld be an iniegral pari of good prdclite w'iihin the workplace. Jigsaw + aims lo c%tabli%h cqual opportunitic% in ¥ll arc&% of its ￿tly7t1￿￿ including rrcaling a working cNNiiontncnt ill which thc contributlDll% and needs of all people are tully valued. Selected policies can be found on the Jigsaw + website. Page 2 JICS.4W' + (RF.C.ISTF.RF.D )I-IIBF.R: 118278978) REPORT OFTHE TRLSTEES for ihe )'e*r t￿ded 31 .4u St ?025 .ICHIEVEMENTS LITrID PERFORTrI..I.NCE Chgritabl¢ artiviti¢s Jigsaw + is dediiai¢d and pa5sional¢ in i15 commiirnenl to supporl adults wilh an auii5m Sp￿ctrUrn disorikr and help Ihern Tnakc pusitivc ihuiLc% thut cnhunii IhLir ￿.￿lIbC1￿g. Indcpcndcncc. and Inclu%ion. Lcarnin¥ suppuil wvikcr) Lly%cly with learners io creaie a ￿rSOnal dekelopment plan thai locuses on the Ideniificaiion and aChie￿ement of rneaningful. indiiidual goals. We havL Loniinucd lo providL spicialist sllpporl lo aid thL dcwclopmcnL of social and communicalion skills and lifL skills alld havL provided QPPaTtunitie8 for ￿'¢I1￿1￿g actii'ities Includin￿ ynua. an. dTama and Tnu5ic lessons. All learneis aTe able to acceqs social enierprises proi'ided und¢r ihe auspi¢es of The Jig&qw Trusi including GARDENWork"s and Cafe on ih¢ Park pro%'iding ihem wilh riLh opp(TrrtunJiiL% to dLILltsp skilLs' tvr LmpluymLnl dnd LwnlributL lo IhL IoLal L(bmmw)ity_ Jigsaw+ Lontinues io offer professional de￿.¢10Pmen1 io all sthifon a pemwieni conitaci, Ihis includeb boih Health and SoLial Care nd Behaviour Analysis ¢our%es and training progrdjnmes. All staff Luniinuc to Lomplctl m4nd4Ltor) training in hc411th drhd iOLial i4LlC via ihc CaicSLills Ac4Ldcmy, ￿ online trainin¥ plaifonn. Siaff are also Tequired to ¢ompleie mandatory training in ￿l¢guardIng adults a¢ T]sk. PROACT-SCIPr-UK. Firsi Ajd, and behaviour anal)sis. The TNsrees would like to record iheir sincere thanks io ajl those associated with Jigsaw + siaff, volunteers, and oui adult learners whosL Lffori% and dedi￿tion L ThablL Jigsaw + tu ￿VVide a friL￿d]Y. happv. and SLcurc cnN'irtsnmLnt whcrc individuals ILarn and acliieve. In particular, w'e wish lo rttoonise the dedication and resilience of all the stsff who continut to PrO￿.1de a high-quality service. li is the iommiimeni of sialT. volunieets. oul aduli leatners ihentselwes, togeiher with Iheir parents and carers. Tlusiees and %upportcr% that cn%urcs Ihc continued ol-J1¥￿W * io mol'i fonyard in furthcrdnec of LLS str¥icgie aim%. Wc wollld like to express our thanks 10 pgrenis alld carers for iheir blllV)rt and UnderS￿ndIng dunr.g the vvar. b"undraislng a¢tli.Itles Ji¥saw + w&$ supportcd in its fundraising aciivitics by thc Futmlrdising Tcè)m {chig￿LI] C(x)sulLgnLyI, eJnpl¥iyLd by Thc Jig8aw Tru8t. We are very gratetlll to the folloiving who have provided £upport during rhe y&ar. SeifoTds Solicitors St. fsicolas Chucli Cranleigh and all Ihose l￿di￿IdUal4 who have SUPPM)ned Jigsaw ¥ ihrou£h gifts in kind. A very su¢cessful Pundrdising 13all was held in ￿Ptember ?0?5 to mark 25 l'ears of The Jigsaw Trust. This rais￿ in excess of 128.000, somL of w'hich has bcLn allOcatL￿ to projccts in Jigsaw + Thc TrustCLS w'ould likL 10 Lxpfc5b thLir sinLLre tharths to thc members ot'ihe Ball Committee who organised ihe eveni. the Ball sponsors and all who conthbuied auction 101$ and rame prizes. b'lNANCIAL REVIEW Reser¥es polity Tht Tru51ee5 havE agreed that Iht chantsblE company Should mainlain unre5trictd fuvds. whirh are the fveE TE￿[V¢S of the charitable ctsmpany ai a level equivaleni io coNei approximaiely ihree monihs running CO￿5 ofJig5a￿ * FOT the year ended 3 l Augusi ?025, thrcc inot)th% running LO4t% dre csiimalcd al £6(19.6". 1 thc iothl fric rtscrvtrl d% at 31 Au¥u%t 7025 wcrc £1 80.014. The Tru4tcc recognise that Il has proyed difficult oi'er Ihe vears gii-en the manntr in M'hich the bll5illess 15 funded to rneet Ihe C￿￿ent resknrves policy. ConscquLntly. the Trust¢cs an. cxploring an altCTt]JtivL pr¢￿il#l¢d on rcasonablL V¢orst LasL loss bclnario and it is aniicipatcd thai the reser￿¢$ policy w'ill b¢ reN'ised during the )IP5-26 financial J'ear. That said, the TNstees remain focused on raising addiiiollal funds lo improve reservts. Going eoncer Thc Trustcc% havc and obidinLQ wrirtcn a%surdnLi fmm thc TnJ%tCC.% Of The J1¥￿- ￿ Trusi ihdl ihcv hdkc no intention of Lalling In th¢ loan made to Jigsaw + d¢tail¢d und¢r'oih¢r CTedJtors' In note 13 to the fiT￿nclaI 5tatprntnt5 below tk for¢s¢¢abl¢ futur¢. On thai basis, thc Truslccs iolltinuc 10 Thdopt thc ¥oing ionccrn basi) in prparin8 thc financ&i1 staicmcnts. FurthLr dLtails rLgarding thL acl()ptiort orth¢ goirtg7 cortcem basis can be lound in the A¢¢oknntin¥ Poliries. In Lonclu%ivn. uftcr makin¥ dppfopridtc cnquiiics. thc Tru5tCC5 havc a rc&sonablc cxpcctation ihat thc conipdny has iidcquatc r¢suurLes 10 ivniinui in vp¢r support 10 our learnerg nd 5u%lainably gr()w tht strvice. We look lo continue lo I[npro￿t set%'lC¢% and re%ourrES for the Iiftlong learning. iTrte¥ration, guidance, asse>sm¢ni and suppon of ￿ople affeci¢d b). an aurism speemun disorder. We also Conlittue 10 pr(Mnote a greaier knowledge artd undeTsiartdirtg of autism S￿¢1]uM Iisorders by the public and Ihose concerned with ihe wellJre ofihose aiTecied by aullsm. wilh ihe aim of creaiing aThJ delivering on iniegraied model for lilelong leaming. We Coniinue to aspire io expand our seryices 10 offer Indepe￿dent living ONions. which a growints numbeT of our learneTS aT)d their familic8 fLquirc. It Is howLVLr, rLLognisid chai a chailinging rLLruitmLft mJrkLt. togLtliiT with rL%triLtions on l(JLal authority fUt￿ing, has impacted on our aspirations to develop an inttoraied lift-long learning mi)del and ￿hlIst this remains a mediuim-terni airn, the immediale foLL15 continue5 10 bt on ensLLnng Ihe erriiienL opetation and grO￿th of our aduli lean)er da), ser¥icY. Page 4 JICS.4W' + (RF.C.ISTF.RF.D )I-IIBF.R: 118278978) REPORT OFTHE TRLSTEES for ihe )'e*r t￿ded 31 .4u St ?025 STRUCTURE. GOVERfl,INCE,￿D M,INAGEMEIYT Chgrit) ¢onstituti(bn Jigsaw * is C￿15171U1ed as a company limiled by guatanlee and was illcoTporaled oil l NoveTnber 2012. The company i5 re8islcred undLr thc CuTnpunic% Act. En¥lund and Ivalrs ICuryun}" Rc￿)1[￿17lTrn NiiinbcT 0S?711978) tjnd with thc Chunty Cumrnibyiun Ichuiity Regisiraiion Number 11517271 and Is governed by its memorandum and orti¢les olassociaiion. The ligF5aw TTU5t 15 the 501e mewnber of Jigsaw + and piovides service5 piincipallv financt, facilitie& EIR a￿d IT to Jigsaw + Staff in these business areas are ¢mploi'ed bv The Jigsaw Trus¢ aThJ the Costs a>so¢iaied ￿1th ihese areas are apporiioned beiween ihe dLtJvitlL% ol I hL Jig￿￿ l Jiu￿W + Rceruitment *nd appointmtnt of rte7A' trus¢ces The Anicles of Association stipulate ihai there musi be a minimum of three m]stees and a maximum of ihirry M￿ree$. Organisational structure Ovlrall rLsponsibilit> for Ihc charily licg with the irusiees. a nUm￿T of whonj addilionally sii on the Board of Trustees foT Thc Jigsaw Twst. lrtduttion and training of try5tf¢5 Poleniial Irusl¢es are invited to lilfo￿]a1lY allend mice rntetings prior to appointmeni and a compreliensive induclLon pro￿a￿￿e is dVdJlablL. Additiunaily indiN'idu(il ttustiL* tn£ly undcrtdki ¢xtttniil tyaini￿¥ ir] d Pirti¢uliir JrLa uf thLjI rvl¢. Rtl#ted p#rtits No tn15tee had any beneficial irbttre5t in any contrdcl with the charitable company during the year. Save as disclosed in Note 20 to the Financial Sthtements ihere were no related party uwbaciions during the financial year. Risk management The Trllsle￿￿ havE the tnajor risks to m.hich the cotnpany 1% eXT￿￿a. In particul￿ those relaled i(Tr the operaliDns and financ<4 of the lompany. and are saiisfied Ihai svsiems and PrnKedures are in plaie io miiioaie our Lxposure to the major risks. RL TrTrREIYCL AIYD ADMIP41S'IRATIVE DL"I.IILS R¢gi$terLd Comp#ny number 08278978 (England and Wales) Re%i5tered Charitv number 1151727 Registered Dffice 19_7O Bournc Court Souihend Road Woodtord Circcn ssex l(r8 8HD Trustees MT G Prothero Trustee Mrg J A Kiely Trusiee (Chair) Mr A C¢ivcII Ttustcc MT H S C Revell Tntsiee (Vice Chair) Miss A Kicly TrustLL {apEN)intLd 4.11.24) Mr N Newman {appoirtled 2.2.26i C(*Mp￿n￿. Se¢retgry MscFGTh￿L 8enior Si4tuton' Auditor Nfr Thurairainatn SiidaThhdn FCCA Page 5 JICS.4W' + (RF.C.ISTF.RF.D )I-IIBF.R: 118278978) REPORT OFTHE TRLSTEES for ihe )'e*r t￿ded 31 .4u St ?025 REFERENCE AND ADMlTrilSTIL4TIVE DETAILS Auditor5 XLJnudJn Audjl Lirnitcd Siaiuiory Audiior 8ih Floor, BLckLI HousL 36 Old Jewry Li)ndon EL21t 8DL) CHARITABLE OBJECTS .4ND PUBLIC BENEFIT In dLYiding the aciikiiieb of the ¢haniable ¢omp8ny. the Tnjstees have had due regard w Ihe public benefit guidance produced by rhe Charily Conulli55ion for En%land and Il'ales. The aims of the charitable company for ihe public i*nefLi are deiailed in the'ObjL¥iives and AciiviTies' stttlon of this re￿tt and Ihe dill dlllvltii￿ undLrldkLm in ordLf its Lariy oiit the lh￿itable knompany'i aims thc publiL k'ncfjt ulltlincd undcr'ALhiLVLillLt)t and Performance. aix)ve. STATEMENT OF TRUSTEES. RESPONSIBILITIES The trugiees I￿.hO art also iht dirtctors ofJigsaiY - lor iht purp)ses of companv lawl are responsiblt for prq)aring iht Report of the Tru%lee.% and Ihe tinancial slatetnents in accordance M'ith applicable law and United kingdom Accountinn Standards (United Kingdom Generally Accepied Accounnng Prncticel. Company law requires the misiees to prepare finan¢ial Sra1en￿nts tor ¢a¢h financial year. Under that law, th¢ twstees have elected t prepare Ihe finaniial 51aletnenls in aciordanie Uniied Kingdo￿ Generally Accepkd A£counling Praclice (Unii¢d knngdoi Accuuntinb? Stdndards dnd applicablc lJwl. UndLr compally law thc Irnstccs must not approve thc financial staIcmL￿ts. unlcss thcy arc satisficd Ihat ihcy give a trllc and fair viLw ol. tl)¢ State of atlair5 of Iht charitable cornpany and of the incJming res)urce5 3TxI applicatiov of resources, including the income and expendilure, ofthe ¢haniable company for thai peri(Kl. In preronng thoie financial S￿leMen￿, the In￿l¢eS ale required io Select guitable aCCOUnlins polities 2nd then 2ppl%' Ihem eonsigiently- obsL'fvL thL mlthuds and piitlLipILs in tbL CharitiLS SORP- make judgvements and esiimai¢% that are reasonabl¢ and prud¢ni- prepart the finall¥ial 5talem¢nls on Ihe going COIKtrn basis unless it Is inappropriale lo presume ihai the iharilable colnpany will ThL trllsiLCS arL fLSPOtkniblL for kL'cping pn)pcr accounting rccords which diselosc with rcasonablc accuracy at any timc thL tinancial P051tion of the charitable COTnpanv and io enable thern lo en5jre that the financial 5talem¢llt5 cornplv Trwiih ihe Companies Act ?006. They are also reswnsible for safeguarding Ihe asbe¢s ol Ihe charitable Company and hence foi iaking reasonabl¢ sieps for the prcvenrion and ditcction ot traud and othcT irrcgularitics. In so far as thi Itustccs arL' awarL': Ihtre is no ￿levant audil infonnaiioii ofwhicli Iht chariLabie companN s audilors are unaware,. aiid thL tru%lLC& hsLVC takcn all %tLPS that Ihcy ought ti) havc takcn to rnakc IhctnsclN"C% awarc of dny rclcvant audit inforrnation and t esiablish thai ihe audiiors are aware of ihai inforniaiion. AUDITORS Thc audito[& Xcinadin Audit Limitcd. will ￿ prop)SL'd for rL'_apwintment at thL forthcoming Annua] Generdl MeLting. Page 6 JICS.4W' + (RF.C.ISTF.RF.D )I-IIBF.R: 118278978) REPORT OFTHE TRLSTEES for ihe )'e*r end¢d 31 .4u St ?025 This report has been prepared in a¢cordan¢e WiTh the syY¢ial provisions of Part l S of the Ci)mJMnies Aci 21K16 relating to small companics. Approved by ordtr ofthe board oftrusttes on 20 May 2026 attd signed on lis behaifby= Mr G Prvthcr()- Trustcc Page 7 RF.PORT OF THF. IYDF.PF.NDF.NT .*[IDITOILS TO THF. ￿IF.mBF.R￿ OF OpiDlon WL hdvc audilcd Ihc finanLiJI ￿ty1CmCn14 of Ji¥N¢lW I (thc'clwrit¥blc company'l fvi thc yw cndcd 31 Augu%t 2025 which Loinpiisc the Stjiemeni of Financial .4ciiviiies. the Balance She¢1. the c.ash Flo￿. Stht¢meni and notes io the fjllancial stsiements, includii)g a bununary of signifiLani accouniin8 PMTrliciLs. ThL fi]]ancial rLT￿rting fizmcw'ork Ihai h&5 applicd in thcir prLparalion is appliLablL law and Uniltd Kinbdom Accounting StandaTd5 (United Kingdom GeTr¢rally Accepted Accounling Practice). In uur opinion thL fIn*￿tIal stdtcmLni%'. give a true and fair i'iew of the state of the charitable coynpangs affairs as at 31 August 2025 and of it5 illcoming resources and awli¢Jtion of resources. including lis income and expendilure. for ihe *ear ihen ended; have been propeTI}' prepared in accordance w'ith I'nited Kir.gdom Generdllv Accepled.Accounting Practi¢e, and have been prepared in aceordance with the reqU1￿MentS olthe Companles Act 21KK)". B4sis for opinion Wc iundiictcd dudit in aLLordanLC W'ith Intcrndtiundl Siandard% on .4udilin¥ IUKI IISAs (UKI) and >JppliLdblc Idw. Our re5ponsibililie5 undei those standards art furthei desinbed the Auditors. respon51bJlities for the audit of the financial 51atemeTrts seLtion of our report. We are independeni of Ihe lh￿ilable colnpan) in ac¢oTdanit wilh the eihiial ￿qUire￿ne￿I5 ihai are relevani its our JuJil of the fin￿cial staiem¢iJt4 in the UK. includiti¥ the FRC'5 Ethical Sknr.LlanL and the provi%inns available for small entities. in the circumsiances Set out in note 21 to the financial staternents. and ￿'t have fiiifilled ollr other ethical responsibilities li) aLcoidanLc with thLsL IkquircmLTrts. WL bcliLvL that thc audil ¥vidcncc w< havL obtsinc4J is suffJ£iLnt and appiopiiaiL tu providL a basis *or OUT opinion. Conclusions relating to going conter In audilittg Ihe finanLi&l siatementb. we have concluded thai the trusieeg. use of the going concem basis of accounting in ihe prcpdrdtion of the t1￿cIal 4tstcmcntS 1% dppropriatc_ BasLd on rhc work wc hdVC pcrforn]cd, WL hal'l not idcntifiid anv maicrial unLCrtailltics rLlatin8 to LvLnts ur Londitiulls that, Individually OT ¢olleclively. may iasi signiliranl doubt on th¢ chantsble COTnpanv's ability io ¢onlinuE 3$ a going conccrn foT a wiod ofai leasl Iwelve months from wlien the financial sLatrmenis art authoristd for issue_ OUT Tesponsibilitics alld the responsibilities of the trustees with respeci to going concern are described in the relevani sections of this rL'POrt. Otber Tlie Irustees are responsible for the otheT information. The otheT inftsrniaiitrn comprises the infom13tion included in the Annual Report, oil)¢r than il)e finanlial siatements Jnd our ReFx)rt of the Indel￿den¢ Audiiorg thereon. OUT opinion on the financial stateTllent5 doe5 Ttol coyer the oiher information aT¥J. except lo the extent otheTwise explicitly 51aled i our rLport, w¢ dts not Lxpr¢ss any form tst &S>uranci conclusi￿ Ih¢r¢on. In connection wilh our audit of the financial staternenls. our res￿nsIbilitY is Lo read the other informalion and, in doing so, consider whcthcr Ihc othrr intiTriwndtioll is matfTiiencies or apparent maierial missiaienients, The are rLquirLd to dLtcrminc whcthcr thi5 ¥i%'cs fibc to a malcr￿[ mi5Staicmcnt in thc fiiancial ststcmcnts thcnisclvcs. If. bascd on thc work we have perforined, we conclude that there 15 a maierial Mis￿ateMent of this other information. we are required to report that fact. We have noiliing io report in ihis regard. OpiDions on other mallers prescribed by the Companies..ict 2006 In Our upinion, ba4cd thc w'uik iindLrtdkEll In thc Coll￿ ot thc aiLdit". the informaiion gii'en in Ihe of the Tnjsiees for ihe finartcial year for which ihe financial siaiernents are prepared is Lonsistcnt with thc financial statLmcnts' and the Report of tht Trustees has been prepared in accordance wilh applicable le¥al rquiremeTJts. Page 8 RF.PORT OF THF. IYDF.PF.NDF.NT .*[IDITOILS TO THF. ￿IF.mBF.R￿ OF Matters on whieh arc required tts r¢port b). cxteption In the lighi of the knowledge Jlld understanding of the chanthble cornpany and lis environmeni obts1ned in the ¢ours¢ of ihe audit, we have nol idcnlifiLxi ]nalcrial tnisslatLmcnis' in thc Rcpori of ihL TruslCCS. We have noihing lo re￿rt in respeci ofihe following mallers where ibe Companie5 Aci 2(M16 r¢quire5 US to report lo you if. in our upiniun. adequate accounting records have not beev) kept retUTns adequak for our a￿lIt have ￿0t beell received frorn blanches noi visited by us: or the tinancial 5taiem¢nts are noi in a¥)reement with the aceounting records and returns., or eertain thsclosurts oltrustees, rtrnuntraiion speii".Itd by law are not made: or WL havc not rLcLivcd all thc intuimation dnd Lxplandtions w'c rcquiic foi oiii audil- or Ihe trustees were noi eniiiled io tske ad￿anthge of the small ¢ompanies exemption from the Tequiremeni 10 prepare a StraieLry¢ Repori or in prepaTing Ihe Rep)rl ofihe Tru51ees. Responsibilities of trustees As eKplaiii¢d niore tully in the Ststemeni of TnLst￿, Re5r￿J￿%1b]IIILts. Ihe tru%(e￿ {who are also the directo￿ of the charitable Lompany for the pllrp05es of compan}. lawl are responsible for the prepardiion of the financial siatemenls and for being satisfied that they givc a IruL Idir viLw, lind ltir SLILh intcrnal Lvllttvl ￿ thc IrustLLs ¢kicTminc is nLLcssary to cnablL thc prcparativn of tilla￿la1 siatemenis thai are free from material missthterneni. whether due io fraud or error. In pLparin¥ ihc financial statcmcnts.. thc trustco% arc rcspon4ible for charitablc comtianv'% ability to coiitynuc a going Clincem, disclosing. as applicable, mairers telaied io going concern and using ihe going concern basis of accounting unless ihe trustLXS Liihcr inicnd to liqllidatc thL charitablL Company or 10 cca5c opcfdtions. or havc no rcalisfic alicrnativc but to do so. Page 9 RF.PORT OF THF. IYDF.PF.NDF.NT .*[IDITOILS TO THF. ￿IF.mBF.R￿ OF Our responsibilities for the #udit of the financial $tatcmcnts Our obje¢tives ar¢ io obiain reasonable assurance about whether the financial sthtements as a whole are free from marerial missiaicmLnl. whiihLr duL to fraud or crror, and io issul a Repon of thc IndLpLndcnt Audiiors Ihat includLh our opinion. Rcasonablc assurance is a hibFh level ol'&ssurance. bul is nt)t a guarant¢¢ thal an 3uth"I candurled in accordance with ISAf (UK) ￿711 always dctecl a inaitrial mi5blatem¢nt when li tAist5. Mii51aietnen¢s can arise from fraud or error and are consid¢red material if. individually or in thL dggrL¥diL, IhLy Lould rLdstsnably bL LXPLLILd tL? illflucnL￿ thc CLonomic dcti%ions of takLn un thc ba%is tsf thLSi finanLial stateThents. The exient to which our proc¢dures are ¢a[￿ble ot detecting irre8ularitio%, includingTr frdud is detsiled below.. Our dppivaLh to idcntifying ltnd ￿C￿sIng thL risL% LTrf matcrial misstatcrnctlt in rls￿lt of irJc¥ulaiitics. inLludin¥ fraud and non-eompliance with law's and regulations. was as follows.. Ilit engagtineni partner ensured Ihai the engagemenl lealn colleclivel) had ihe appropriaie compelence, iapabililies and 5ki115 10 identify. or rerpgni%t non-complianct wilh applicaEkl¢ laTh'% and regulalions." we ideniified the laws and regulaiions applicable 10 the ¢ompans' Ihtough discussions with dire¢iors and o¢her managemeni, and from our LommLriiai knowlLdgL and iXPLfiinLL Ot thc co]np￿Y's scctor" we focused oll specific laws and regulations which H'e considered mav have a direct material effect on thc financial stateinents or the q)erations of the Lhariiv. These included bu¢ ￿"¢re noi limiied 10 ihe Companies Aci ?(K)6. Chariiies Act 2UI I; Accouniing and RepLlrting* hy Charitie%.' Siatemcnt of Reconimcnd-d Practice applicablc th charitliS prepArinbY thcir accountq in accOrd￿nCe ￿'1th thc inancial Reporting Siandard applicablt lo iht Uniied Killgdorn and Republic of Irtland IPRS 1021 lefftctive l January 2019}; Einployincnt Law., Dat￿ ProtLCtion LLgi51atiun- Thc Codi of Fundiaisin¥ PrdiliLC: and ￿Fc¥ua￿dln￿ RLgulations as they affcct thL direct charitable a¢iiviti¢s of-the charity: we assessed Ihe extenl of compliance with tht laws and reglllalions idenlified aEK)ve ihrough making enqllirits of inanageEnent and in%pceiing le¥dl corrc%pondcncc ￿'b¢rC nece￿Sary. Wc a8SLsscd thc SUSLLPtibility of thi Lompany's financial staiLmcnts to maicrial misstatcmcnl, ineludLng obtaining an undLrstanding of l)ow tTaud rnight occur, by= - making enquineb ofmanagemeni as io where they consider¢xl Ihere was suscepiibiliiy io ftaud, th￿r knowledge of aciual, suspetyied and allcgcd tr4ud: and considering Ihe internal controls in place io rniiigaie risks of fraud and nOn-￿mplI￿nce with laws and regulaiions. To address the risk of fraud througvh mana&wneni bias a￿d override of¢oniTols. ￿e." - perlorn]ed analytieal kYocediir¢s lo id¢tLlify any unusual or unexpected transactions- te4tcd the appropriaicnc%% ofjourndl cntries; te5t-d auihoH5alion of expenditure". assLSSLd wlidhcr judgtmLnts al￿ assumpltons ma(k in d¢t¢rnJtning th a¢¢owiting Lstimaiix w¢rc indiuativt of pot¢ntial blab,. and investigated the rationale behind significant or unusual Trdnsaciion5. Tv addiL%5 thc risk that Icvcnuc cx>uld bc T￿L￿￿tatc￿l luc lo fraud, wc- obtained an understandillg of the companv's reven￿ recognirion policies and compared these ro the ac¢ouniing standard; - p¥rfom]cd a walkrhrough to collfirrn our UDdL"Thtandin8 of ihL" proccs5fs and conlrols through whiLh ihc busincss initialcs. rLcords, proc¢5Sts and reports r¢venut traTrsactton5." tested a sample olrei'enue transaciiorts to supporting eviden¢e,' and tL%tLd, (In kl sdniplL b￿LS. rcwLnllc rLlatcd bdldllcLS in balaJicL Si￿ct. In response lo th¥ risk of irrigulariiics and non-Lomplian¢¢ wi¢h laws and reguloiions, wc dcsign¢d prwedurcs which includLd, bul were not limited to.. agreeing finallcial stattmeThi disLlosures LO underlying sllpponing d{￿umentatIOn. rLdding IhL minutcts uf tncctiny% vf Ihosc Lhaigcd M'ith ¥uicrtLiinLc", enquiring of managemeni as io acrual and poteniial litigation and claims: and - Tewiewing corre5w)ndtnce WLLh HMRC and relevant regula[(￿S. There are inherent limitaiions ill oiir audit pnKedures deScri￿d aboi'e. The inoie remoi'ed (hat laws aiid regulaiions are frL)m rJndnLidl Irat)SdLiitsn%, IhL IL*% likcly it Is that WL wollld al4.￿ of non-iomp1i￿e. .4uditing stdndards dlsu limit ihL dudil procedures requiTed to identify non-compliance wilh law5 and regulaiions lo enquiry of the director5 and other Thanagement and the inspeciion ofregulaiory and legal Lorrespondence. ilany. Page 10 RF.PORT OF THF. IYDF.PF.NDF.NT .*[IDITOILS TO THF. ￿IF.mBF.R￿ OF Maierial missratements ihai arise due io fraud Can be harder de￿1 than ihose ihai arise from error as lhe￿ may involve deliberaie ¢onLialmin¢ ￿ collusion. A further dtscriplion of our regponsibililies for ihe audii of the financial slalenKnls is located on the Financial Reporting Council's WLb%itL al www frL.uig.uWaudit()ThrLThPt)n%ibilitIL￿. ThLN di￿￿pIlon Pdrt ufuui RLIMIrt of thL JndLPLndcnt Audito￿. Use of our report Thi5 report is Thade solely lo the charitable cornpan)'5 rneTNbers. as a iKKlJ. in accordance wilh Chapter.l of Part 16 of the Companies Act 9006. Our audii work has been underiaken Ihal we r)iÈhi SL¥ie io ihe thariiable Lompany's members ihose mailers we are required to stste to thern in an auditor%' retK)rt and for no ath=r purpose. To the ￿lIest exlent pennitted by law, M'e do i)or accept (Jr assume responsibjliry to anyone other thao the charitable company and the charitable eompany's members as a bod), for our audit wuik, fui thi% ILport. or fur thc opinions wi hai'c fuTtnrd. Mr Thurairainam Sudarshan FCCA Ik'nior Slailllory Allditorl for and on behall'of Xeinadin Audit Limit Siatulory Audiior Rth Floor. Bcckct I lou%¢ 36 Old Jewry Lundun EC2R 8DD 20 May 2026 Page 11 STATEf4lENT OF FINXNCI.4L.4CTII ITIES for ihe )'e*r t￿ded 31 .4u St ?025 2025 roLal fund5 2024 Total fund UDrc51rLCLLxi rund RcsiriLicd fund Notes INCOME A]YD ENDOWIIENTS FROTrI Donalions aiid legacies 2,817 2.817 Ch8ritable 8rtivitie5 ChdritsblL dLllVItJLS 2.7U7.1125 2,7U",,X25 2,396,4YU In￿'e91MeftI income Total 2.709.363 2.817 2.71: 180 2 397.734 .XPF.NDI"I'LRb. ON Charitable artivities Chantable aclivities 2.643.686 34.801 2.678,487 2.519.474 14IL T IE4COMLI(LXPLTrJDITURL) 65,677 (31,9841 3i,693 {141,740} RECONCILI.4TIOL¥ OF FUINDS Total tunds brought tonvard 114.337 432.476 546,813 (188553 TOT AL FUNDS CARRIED FORII'.4RD I%O.Q14 41iO.492 580 i06 546813 The notes forni part of these fuk￿ClaI siatements Page 12 JICS.4W' + (RF.C.ISTF.RF.D )I-IIBF.R: 118278978) B.4LANCE SHEET u$1 211LS 2025 roLal fund5 2024 Total fund UDrc51rLCLLxi rund RcsiriLicd fund Notes FIXED ASSETS Tangible assets 4,-179 39),035 403.414 439.574 CURRENT ASSETS L)Lblor% Cash at bank and in hand 12 310.Y22 480.?83 P)1.205 310,922 481,740 164.07U 286,972 45 1.1)42 1.457 1.457 CREDITORS ATllOUllts falling dut within OT)e year (598.1181 1598.1181 (317.005} NET CURRENT ASSETS 193.OR7 1.457 134.1)37 TOT AL ASSETS LESS CURRENT LIABILITIES 197.466 4￿,492 5Y',.958 573.611 CREDITORS A[nOunt￿ fallin¥ duc aftcr morc than onc ycar 14 117.4521 {11,4521 126.798} NET ASSETS FLNDS Unrestricted funds Resiricied fiindg 1110.014 580 i06 546813 180,014 400.492 5RO 506 114J37 432.476 546813 TOTAL FUNDS Thest financial staiemellt5 have beeT) prepared in accordance with the provisions applicable to charitable companies .%ubject to the small Lompanies regime. Thc financial siaiemLnLs wcrc awrovcd by thc Board of Tru¥ices and authoribcd for issue on 20 2026 and wcrL signed on ilg behalf by.. Mr G Proihero- Trustee The notes forni part of these fuk￿ClaI siatements Page 13 C.4SH FLOW. ST.4TEIIENT for ihe )'e*r t￿ded 31 .4u St ?025 2025 2024 Noics Casb tlows from operating *etivities Cash i)enernied from aperations liileresi paid Nct La￿h providcd by/lu%cd in) opcrdtin¥ activilic% 205,221 2.645 202,57fi 1121.3401 124.3811 C*sh flo￿$ fr•m investing adivitics Purchase of rongible fixed a￿¢[$ Sdlc Df langiblL fjxcd ass￿S Int¢re5t received Net cash provided by iTLvesiing aclivilies 17,(W71 6,058 1.538 205 Cash tlows from finaneing actiiities Loan repayments in year Net cash used in finaneiiig aclivilies 9,146 Challge in cash and cash equivalents in the reporting period Cagb and ¢*sh equiialents *t the beginning of ihe re￿￿ling period C*sh and cash equiv*l¢Dt$ *t th¢ end of the reporting period 194.768 1133,2421 286,972 420.214 481,740 286.972 The notes forni part of these fuk￿ClaI siatements Page 14 OTES TO THE C.4SH FLOIS.. ST.4TE.%IENT for ihe )'e*r end¢d 31 .4u St ?025 RECONCILlIlTIOP* OF NET IryCO.NIEIIEXPENDITUREI TO PIET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Nel incomel(expendithre} for the reporting period {a$ per the Statement of Financial Attiviliesl Adjustment5 for: Dcprcciation Lhargi Protil on disposal ol. lixed asseis Inlcrcsl reLljb'Ld Inle￿.￿t paid Ilncreaselldecrease in debiors InLrLa%LildcLrLasil jn LrcditoTh et cash provided byl{u5ed iD) operalion5 33.693 1141.7401 36,160 47,989 (6,0581 (1,2441 3.tm I 17.084 40 4121 1213401 {1,5381 2.645 {146,8521 113 205 221 ANALYSIS OF CHANGES IN f*ET FUt*DS At 1.9.24 Cash flow At 31.8.25 Net cash Cash at bank arKI in hand 286.9., 286 972 194 768 194768 481740 481740 Debi Debis falling du¢ within l year r)ebiq falling due after l year (9.IKIO) 2a.79R) (34 79R} 19.0001 174fj21 2A.45? 455.288 Total The notes forni part of these fuk￿ClaI siatements Page 15 I%OTES TO THE FtNANCI.4L ST.4TEIIE%TS for ihe )'e*r t￿ded 31 .4u St ?025 ACCOUtYTING POLICIES B3515 of prepaTing the fiDancial statements Thc finunLiul of IhL Chant￿bIl CVTtipunv, whiLh is a public iK-r]Lfit Lmlily undcT FRS 102. huvL bccn prLpaicd in accordance wilh the Charities SORP IFRS IO") 'Ac¢ourtling and Reporting by Chariiies= Siaiemeni of Recommended PraciiLL applicablL to chariiiis prcparing their accounis in accordanci wilh thc Financial Rcponillg Siandard applicable lll IhL UK and Republic of Jreland IFRS 10?) (¢tTecti￿C l JanuaTr !n191', Financial Reportinu Siandard IQ2 The Fin8ncial R¢poning Siandard applicable in Ihe UK and Republic of Ireland. and the Companies AL¢ 1006. The finan¢ial siateinen hAvL bLLn prLpdfLd undir thL his1()nL￿1 Lu%1 LonvLntiun_ The Trusiees. in their Cthsideraiion of goithg concern. have reVIe￿.ed the eharily's fulure Lash flow foieiasis and iei'enue proje¢iions whi¥h they beli¢￿'e are based gn market dats and pasi eKperieiice ot similar charities_ The charii). rs subje¢l t(J number of nsk5 and uncertainties. and a [￿k regisler has been prepared which sels out the nsks and ihe controls Ihal are in plaLC ILI Initiwatc thLir cffLCt. Thc TTUStccs bclicvc that ihc charity is ddcquarcly plaLcd to mana¥c its. risks. Afier making enquiries, and taking inLO accounl ihe aboi'e. tht Trnslees have fornied a jLLdgemenl, at the lime of approving the fil￿ncial.￿taIcrn£llt5. that there 15 a reasonable exptctarion ihat ihe charity ha5 adequale resources to coiitinue in Operation for rhe foreseeable future. In particular. the TNsrees tLgN'e ree-ii'ed eonfjrmaiion from The Jigsa￿. Trus1 thai ihey llave no IntLntion ot Lilling in Ihc lothn m&(k. Its Jig%aw + dLtailLd undcr'othLf LfLQilOTr' in noiL 13 to ihi finanLial slatcmLnL%' bLlow in the foreseeable fiLture On thi5 basis they haN'e adopted ihe going concern ba>iS in preparing the financial Stat￿nents. Income All in¢ome is reCo￿l$ed in the Siaiement ofFinancial A¢iiviiies once ihe charity has eniiilement io ihe funds, il is probable that th- incomc will bc rcccivcd and thc arnouni can bc mc&%urcd rcljabl￿". Gift8 in kind donatcd for distributioii arL includcd ai valuation and rcLtsgniscd as ineomt whcn thLy afL di%tributLd to thL projects. Gift5 Ibnated for resale are included as incomt M'hen rhtN" are sold. Donaied faciliiies are included at the N'alue to the oinpany where this can be quantified and a ihird panj is bearing Ihe cost. No amounts are iniluded ill Iht financial latfTncnL% foi donatcd by volunlccpi. Don&tcd sLrviLcs or facilitics drc rcco￿lS￿d whcn thc cornpany has conttK>I ovcr thc iicm. any conditions assoLiatcd with thc donated Item have been met. the reeeipi of eeonomie benefii from the use of (he company of ihe ilem Is probable and thai economii benefii can be measured reliably. OH rtceipi, donated professional 8eTh'ice5 and donat￿ facTlities are rerognjsed on the basTS of the value of Ihe gift lo the CL)Inpany whiih ib IhL amount thi ¥ompany ￿1)Uld hav¢ b¢¢n willing 10 pa). 10 obtain svrvic¢s or fa¢ilitics of ¢qUi￿al¢nI economic benefit on Ihe open markei- a corresponding amouni is then recobinised in expenditure in the period of receipt. InLomc idx Fcroycrablc in rclation to donation% rcccii'cd undcr Cwifi Aid or dcds of covcnaTrt 14 trw.lli%cd at thc timc of thc donaiion. Other income 1% recognised in the period in which it is receivable and to the exient the gi)ods Iiave beet] provided or on completion of ihe sen'ice. Expenditure LidbilitlLS aic rcco¥niscd ￿ cipctmliturc as thC￿ i¥ a Ic¥dl or consttuctivc obli¥dliun colnt￿ttIng thc Lharity to that expelldiiuie. Il i) probdble ihai a Iiansfer of economi¢ benefits will be required in settlemtni and ihe amount of ihe obligation can bc mlasurcd rcliably. Expcndiiure is ￿Counted for on aD accruals basis and has ￿"en classifiLd undcr hcadings Ihat aggregate all cost related to the categors.. l¥There co515 cannot be directly artTibuted io panicular headings they have been allocaied 10 aciiviiies on a basis consisith)i ￿1th ihe use of resowces. Page 16 continued... NOTES TO THE FIN.4NCI.4L ST.4TE)IENTS- cothtinutd for ihe )'e*r t￿ded 31 .4u St ?025 ACCOUtYTING POLICIES- co•tinued Charilable acti%'itie5 Chuijtublc uLtiVitIL￿ Lutnpnsc th0￿ inLUtrcd b). thc Lhunty Jn thc dcli¥cry of It￿ ULlivitic% wid SCfYiLCS foi Jtx beneficianes. Ti includes boih ¢o#s that can be all￿aTed directly to such a¢riviii&s and ihose ¢osis of an Indirect nature ￿eLL￿sary lo support thLIn. Governance eosts (iokernan¢e ¢o%ts ¢ompr15e those ¢ost5 &ssKiai¢d ￿..th meeiing ihe iwslilutional 2nd 5tr2tegtric requiremenL4 Ot- the ¢harity and the audit fees and cofiis linked 10 the slrattgic managtrneni ofihe charily. Allocation and apportiooment of ¢osts ON'Lrhiad sUp￿rt LilSl% rLldtiiig to Lhdritablc kLCtii'itics havc I￿en apportioncd bdsed on staff timc. Tangiblo fixed asstts Depreciation is provided ai ihe following annual raitt in order io wriie off each asset over lis esiimattt1 useful life. Shon lea5¢hold Fixturi%, filting and otTiLL ¢qUlPIllCtJt 5/0 Oll C051 33 /0 The Cosi oftsngible fixed in¢ludes expendilure incurted in bringints ihe ass&s inio working condilion foi Iheir iniended use. Items ot. equipwnent are capitalised wheTe Ihe iinil purchase price eYceed5 £5.fKM). Taxatio The ctLarity is exempl from eortKJration tax oIi Ils ch￿ilable adivities. Fund *c£ountimg UnrcstriL(L￿ funds bc USLd in &Lorddncc with thc Lh￿table ObjcL￿ivcS at thc disLrction of the trnstcc&. Reslri¢¢ed funds Can onl) be used for panicular resiricied purFx)ses w1¢￿'n ihe objecis ofihe chariiy. Reslriciions arise when spcciticd by thc donor or when arc raiscd tor particular ro£trictcd Furthcr cxplanation uf thc natuic and purpvsc of CJLh fund is included in thL notcs t() thc finanLial &taicincnts. Liabi]itie5 and provisiolls Liabilities ar¢ rtcognised M'her) ihtre Js an obligaiion ai the Balance Aheei dale as a resuli of a pasi eNeni. ii is probable Ihai a Irartsfei of ecollomii bellefil will be required in seiilemenl. and ihe al￿Ouni ol the seitlemeni tan be estimated reliably. Liabilitic% ￿ rccogni%ed dt ihc &mollnt ihdt Ihc compJny dniiLIp¥lie% it ￿11[ pay to ￿ttle ihc debt or the amounl it hd Teceived as advanced pajmellts for the gO￿S or seTr'ices it mll51 provide. Provisions are measuTed al the besr estimate of the amtsunts rcquirth to SLttIL th¢ vbli(paiion. I¥ILLtc tbl cffLLi of thL timc i'aluL of moncy 15 matciial. thL proN'ision is based on the present value of th05¢ amoun15. diKounted at the pre-tax discouni rate that reflect5 the nsk5 specific lo the liability. The unwinding of the discouni is reiognistd within inLere& pa)ablt and similar iharg¢s. Hirt purehast and leasing commitments Rcn¢al% paid uKdcr opcraiiiig lea%￿% Jrc charycd io thc Statcmcni of Financial Activitic4 on a straight linc (Ivcr thc period of the lease. Pension COST Ai I Scpicinbcr2O24 and 31 Aug￿￿t 2025 DEPRECIA TION" Al I Sepiember2(Tr24 Charge for year Al 3 1 Augii%t 2025 LYET BOOK V.4LUE Al 31 Augu4t 21115 Ai 31 August 2024 (590.1)42 315 (577 11)05 719 309.939 566.145 36.160 602,105 34.801 291.007 311,29 399.n15 433 836 4n3414 439 574 12. DEBTORS: AMOUNTS FALLING DUE II'ITHIIY ONE YEAR 2025 2024 Trade dcbtors Other debtors Prepayrnenls 283,854 35 27,033 310922 122,307 41,763 1fv1070 Page 20 continued... NOTES TO THE FIN.4NCI.4L ST.4TE)IENTS- cothtinutd for ihe )'e*r end¢d 31 .4u St ?025 ij. CREDITORS: AMOUNTS FIILLING DUE M.'ITHIN ON"E YEAR 2025 2024 Bank loans and o¥crdraft8 (6¥Y noti 15 Trade ¢r¢ditors AmoutLls 0￿ed Io group underLakings S(Kial %Lcurity othLF l¢lX& Oih¢r creditors ALcruals and defe￿ed iniorne 9,000 19.895 251,944 30.330 43,444 ?43.505 598 118 9,(K)O 23.989 152.189 24,961 15,55? 14. CREDITORS: AMOUYTS FALLING DUE AFTER MORE TH.4h' ONE YE.4R 2025 2024 Hank bans (see noie 151 15. LOAIYS All analysis of the matUTity of loans is given below.. 2025 2024 Amuutlts. falling duc within otLC ycai on dcrnand-. Bank loans Amounts falljng bclwLYn OllL and two ycars= Bank loall5 The loan i.$ secured on the &￿eLS of ihe charity and the &&sets of The Ji&qw TrusL a relat￿ charity. 16. LEASING AGREEMENTS MinimLiJn Icasc payrncn15 UtLdLf Don. the cotnpany 10 Ihe fund amounied io £23.934 duiirtg the yedr 12024 £23.4771. Thcrc no ptcpid 01 dctrncd contributions dl 3 1 ALJgllst 2025 or 31 Au#u4t 2024. 19. CONI'INGty',N'I' I,IABII,I'I'IF;S There were no contingent liabilities at eiiher the beginning or end of th¢ financial J'&qr. 20. REL.4TED PARTY DISCLOSURES At thc balancc 4hcct datc, thc charity owed L231,94412024- £I52.1891 to Thc Jigsaw TnLtst, a %i%tcr charity. 21. FRC ETHICAL.STANDARD- PROVISION.S AVAILABLE FOR SMALL ENTITI&S In Lornmon with many oihLr busincssLS of our si2c and nalurc wc usc our auditors to prcparc and submit rcillrns lo Ihc tax authorities and a5515t ￿'ith ihe preparation of the financial staternent5. 22. COMPANY LIMITED BY GUARANTEE Thc guaidTitcc of thc T￿C￿E￿[.¥ 14 litnitcd to £1 cach. Th¢￿ wcrc fivc at 31 Augu4t 2025 (31 Au¥u%t 2024.- fivcl. Thc liability Lif Ihe members exiends 10 twel￿.¢ nxMihs after ihe dale of resignation. 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